"PRIVATSTIFTUNGEN" -- THE AUSTRIAN VERSION OF TRUST - The Act on Private Foundations, enacted in 1993, provides the legal framework for establishing foundations for other than charitable purposes in Austria. The Act was enacted to make Austria more competitive internationally vis-à-vis the laws on foundations and trusts of other countries (e.g. Liechtenstein) and to encourage foreigners to ...
| Year of publication: |
2004
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| Authors: | Feyl, Peter ; Helbich, Franz ; Leitner, Reinhard ; Tenzer, Michael |
| Published in: |
Bulletin for international fiscal documentation : publication of the International Bureau of Fiscal Documentation ; official organ of the International Fiscal Association (IFA). - Amsterdam, ISSN 0007-4624, ZDB-ID 2149795. - Vol. 58.2004, 8-9, p. 435-441
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